Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Ayles v Tax Practitioners Board [2014] FCA 675 Citation: Ayles v Tax Practitioners Board [2014] FCA 675
Appeal from: Ayles v Tax Practitioners Board [2014] AATA 112
Parties: RAYMOND FREDERICK AYLES v TAX PRACTITIONERS BOARD
File numbers: QUD 111 of 2014
Judges: RANGIAH J
Date of judgment: 26 June 2014
Catchwords: TAXATION – appeal against refusal of decision to register applicant as a tax agent – decision of Tax Practitioners Board affirmed by Administrative Appeals Tribunal – interpretation of Item 202(a)(i) of Part 2 of Schedule 2 of the Tax Agent Services Regulations 2009 (Cth) – whether the Tribunal erred in asking whether the appellant's degree "viewed as a whole" was relevant to the tax agent services to which the application for registration related – appeal dismissed
Legislation: Tax Agent Services Act 2009 (Cth) ) ss 20-5, s 20-5(1), 20-20, 20-25, 50-5(1), 90-5(1) Tax Agent Services Regulations 2009 (Cth) Items 201, 202, 202(a)(i), 203, 204, 205, 206 of Pt 2 of Sch 2 Explanatory Memorandum for the Tax Agent Services Bill 2008 (Cth)
Date of hearing: 17 June 2014
Place: Brisbane
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 41
Counsel for the Appellant: The appellant appeared in person
Counsel for the First Respondent: Mr M Hodge
Solicitor for the First Respondent: Australian Government Solicitor
IN THE FEDERAL COURT OF AUSTRALIA QUEENSLAND DISTRICT REGISTRY GENERAL DIVISION QUD 111 of 2014
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate